This Technical Report provides guidance on the nature and mechanisms of governance and management together with the relationships between them, in the context of IT within an organization.The purpose of this Technical Report is to provide information on a framework and model that can be used to establish the boundaries and relationships between governance and management of an organization’s current and future use of IT.This Technical Report provides guidance for:— governing bodies;— managers who have to work within the authority and accountability established by governance;— advisors or those assisting in the governance of organizations of all sizes and types; and— developers of standards in the areas of governance of IT and management of IT.